The TRS enables you to claim a refund (subject to certain conditions) of the

Goods and Services Tax (GST) that you pay on products purchased in Australia.

THE ESSENTIALS YOU NEED TO KNOW TO CLAIM BACK

THE GST ON YOUR DEPARTURE

The duty on cameras has been replaced by the GST (10%).

The GST can be claimed back if the item is purchased within 60 days of travelling.

You must show the Tax Invoice at Customs before you depart overseas.

You must take the goods through Customs with you.

Minimum purchase $300 (incl GST) on the one Tax Invoice.

You can open and use the goods within the 60 days prior to departure.

You must present the goods & Tax Invoice to the TRS facility no less than 30 minutes prior to departure of your flight or up to no less than 1 hour for departures of vessels.

BRINGING THE GOODS BACK TO AUSTRALIA

If the goods are to be brought back into Australia, please be aware that they may be subject to GST. Normal passenger concessions apply and include any items for which a TRS claim has been approved. If the value of those goods together with overseas purchases exceeds the passenger concession, the goods must be declared to Customs on your return to Australia. Penalties apply to undeclared taxable goods.

If in doubt you should declare the goods to Customs and Border Protection on your return.

More information is contained in the brochure 'Know Before You Go' which is available from Customs and Border Protection.

More Information

Further information can be obtained from Customs and Border Protection on: